Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)
Schedule 3 New class of deductible gift recipients
Part 1 Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
1 Section 30-105
Omit all the words before the table, substitute:
(1) This table sets out general categories of other recipients.
|
Other recipients - General |
|||
|---|---|---|---|
|
Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
|
13.1.1 |
a *community charity trust to which section 30-110 applies |
the community charity trust must be a *registered charity |
none |
|
13.1.2 |
a *community charity corporation to which section 30-110 applies |
the community charity corporation must be a *registered charity |
none |
(2) This table sets out specific other recipients.
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